—indeed, in outward appearance he concurs with the extremist Bāṭinīs on this point; yet this is not the place to elaborate.
What matters here is that every one of Allah’s Names points to His Essence, to the attribute explicitly contained in that Name, and—by necessary implication—to the attribute expressed by each of His other Names. The same pattern holds for the Prophet’s ﷺ names—Muhammad, Ahmad, al-Māḥī (the effacer), al-Ḥāshir (the gatherer), and al-ʿĀqib (the last)—and for the various names of the Qur’an: Qur’an, Furqān (Criterion), Guidance, Healing, Clarification, Book, and the like.
Accordingly, if the questioner simply wishes to identify the referent, we may answer with whatever Name he already recognizes, whether that Name functions as a proper noun or as a descriptive attribute. Suppose someone asks about the verse, “And whoever turns away from My remembrance” (Q 20:124): “What is meant by ‘remembrance’?” One may reply, “It is the Qur’an,” or more broadly, “It is whatever Scripture He has sent down.”
The word dhikr (remembrance) is a verbal noun, and such a noun may be attached either to the doer or to the object. When dhikr Allah is understood in the latter sense—that is, remembrance of Allah as the object—it refers to the phrases by which a servant remembers Him, such as: “Subḥān Allah, al-ḥamdu lillāh, lā ilāha illā Allah, Allahu akbar.” When it is taken in the former sense—the remembrance belonging to Allah—it denotes that which He Himself remembers: His own Speech. This is what is meant by His words, “Whoever turns away from My remembrance,” for earlier He said, “Whenever guidance comes to you from Me, whoever follows My guidance will neither go astray nor suffer” (Q 20:123); that guidance is the remembrance He revealed. He then said, “He will say, ‘My Lord, why have You raised me blind when I used to see?’ He will say, ‘Thus it is: Our signs came to you, but you forgot them’” (Q 20:125–126).
The point, then, is to realize that “remembrance” refers either to His revealed Speech or to the servant’s remembrance of Him.